BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

294 results for “TDS”+ Section 239clear

Sorted by relevance

Delhi353Mumbai294Chennai151Bangalore128Kolkata113Karnataka89Jaipur37Hyderabad34Ahmedabad33Indore26Pune23Cuttack10Rajkot9Chandigarh9Raipur6Surat6Panaji6Patna6Agra5Cochin5Amritsar2SC2Lucknow2Visakhapatnam1Dehradun1Jabalpur1Jodhpur1Nagpur1Telangana1

Key Topics

Section 143(3)74Section 14A70Disallowance55Deduction55Addition to Income52Section 4037Section 115J35Section 194J31TDS31Section 143(1)

DINSHI AMPOULE MAKERS P.LTD,MUMBAI vs. DCIT (TDS) CEN CPC GHAZIABAD PROCESSING CEL , GHAZIABAD, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4284/MUM/2015[2013-14(26Q-2,3,4)]Status: DisposedITAT Mumbai23 Sept 2016

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.4284 & 4285/Mum/2015 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Dinshi Ampoule The Dcit (Tds), बनाम/ Makers Pvt. Ltd., Centralized Processing Cell Vs. A-37, Kapor House, Aayakar Bhavan, Road No. 2, Midc, Sector-3, Vaishali, Andheri (E), Ghaziabad U.P. -201 010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacd 1725E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Assessee By: ""यथ" क" ओर से/Revenue By: Shri N. Sathya Moorthy

For Respondent: Shri N. Sathya Moorthy
Section 200ASection 234E

239) and the decision of Amritsar Bench in the case of Sibia Healthcare (P) Ltd Vs DCIT (TDS) ( 63 Taxman.com 333). 7. The Ld. Departmental Representative supports the orders of the authorities below. 8. We have heard the rival submissions, perused the orders of the authorities below and the decisions relied on. We find that a similar issue has arisen

Showing 1–20 of 294 · Page 1 of 15

...
29
Section 9029
Section 15428

KAPOOR GLASS (INDIA) P.LTD,MUMBAI vs. DCIT (TS) CENTRALIZED PROCESSING CELL, GHAZIABAD, UTTAR PRADESH

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4286/MUM/2015[2013-14(26Q-,2,3 & 4& 24 Q-4)]Status: DisposedITAT Mumbai23 Sept 2016

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.4286/Mum/2015 ("नधा"रण वष" / Assessment Year: 2013-14 M/S. Kapoor Glass (India) The Dcit (Tds), बनाम/ Pvt. Ltd., Centralized Processing Cell, Vs. A-37, Kapoor House, Aayakar Bhavan, Sector-3, Road No. 2, Midc, Vaishali, Andheri (E), Ghaziabad Up-201010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aacck 0778Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri N. Sathya Moorthy

For Respondent: Shri N. Sathya Moorthy
Section 200(3)Section 200ASection 234E

239) and the decision of Amritsar Bench in the case of Sibia Healthcare (P) Ltd Vs DCIT (TDS) ( 63 Taxman.com 333). 6. The Ld. Departmental Representative supports the orders of the authorities below. 3 7. We have heard the rival submissions, perused the orders of the authorities below and the decisions relied on. We find that a similar issue

ACIT 16(2), MUMBAI vs. ZUBIN J GANDEVIA, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 3357/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 194CSection 194JSection 40Section 40(1)(ia)Section 9(1)(vi)

239/- towards royalty and connection charges on which the assessee had deducted tax @ 2% under section 194C on the ground that the payment has been made in pursuance of a works contract. In response to the show cause notice as to why the TDS

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3711/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ACIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 1144/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

M. R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 790/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7210/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7211/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3646/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6847/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7208/MUM/2013[2004-05]Status: DisposedITAT Mumbai20 Sept 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

M.R. CONSTRUCTION,MUMBAI vs. ACIT CEN CIR 22,

In the result, in the case of M

ITA 3709/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7212/MUM/2013[2008-09]Status: DisposedITAT Mumbai20 Sept 2017AY 2008-09

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7213/MUM/2013[2009-10]Status: DisposedITAT Mumbai20 Sept 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7209/MUM/2013[2005-06]Status: DisposedITAT Mumbai20 Sept 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

JAWAHAR B. PUROHIT,MUMBAI vs. ASST CIT CEN CIR 22XC, MUMBAI

In the result, in the case of M

ITA 7214/MUM/2013[2010-11]Status: DisposedITAT Mumbai20 Sept 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ASST CIT CC-22, MUMBAI vs. JAWAHAR PUROHIT, MUMBAI

In the result, in the case of M

ITA 6848/MUM/2013[2006-07]Status: DisposedITAT Mumbai20 Sept 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

M.R. CONSTRUCTION,.,MUMBAI vs. ASST CIT CEN CIR 22, MUMBAI

In the result, in the case of M

ITA 3710/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

DCIT CEN CIR 22, MUMBAI vs. M.R. CONSTRUCTION, MUMBAI

In the result, in the case of M

ITA 3645/MUM/2013[2007-08]Status: DisposedITAT Mumbai20 Sept 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 143(3)Section 194CSection 201Section 21Section 40Section 40a

TDS under various provisions of section by invoking provisions of section 40a(ia) of the Act or 40(b) or 40A(3) of the Act. 28. We have heard the rival contentions and gone through the facts and circumstances of the case. We find that the above disallowances are not based on any evidence i.e. the incriminating material found during

ASHOK PIRAMAL MANAGEMENT CORPORAITON LTD,MUMBAI vs. ACIT 6(1), MUMBAI

Accordingly confirm the order of CIT(A) deleting the addition though on a different ground pleaded by the ld. AR. Thus, this ground stands dismissed

ITA 4401/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 Aug 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Ashok Piramal Management Asstt. Commissioner Of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2Nd Floor Room No. 506, 5Th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 Pan - Aafca5278E Appellant Respondent

For Appellant: Shri Ronak DoshiFor Respondent: Shri T. Roumauan Paite
Section 143(1)Section 143(3)Section 195Section 195(1)Section 37(1)Section 40Section 9

239/- made by the assessee to ‘OBT’ was towards rendering of services in respect of due diligence of ‘DIAM Group of France. The assessee was of the view that since these services were rendered by ‘OBT’ outside India, the same was not taxable in India and therefore the assessee did not have any obligation to deduct tax at source under